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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … approximately $2.6 million. Key Findings Library officials do not review or approve financial transactions before they …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the … that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… competitive sale scheduled for October 28 of State of New York General Obligation Refunding Bonds, totaling $916 … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ … marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Retirement Estimates …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … Recommendations Issue duplicate receipts and record the form of payment for all moneys received where no other form of receipt is available. Report all collected and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Olean City School District – Financial Management (2016M-210)
… not include the Board’s financial objectives and optimal funding levels for each reserve and did not define specific … a comprehensive written policy or plan for establishing, funding and using reserve funds. … Olean City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in … The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees … of the policies. Compare payroll registers to source documents when certifying payrolls. Direct the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76CUNY Bulletin No. CU-113
… that the Salary Withholding Program has been ended for non-represented employees Affected Employees Employees … Units TC, U2 and U6 Effective Dates Payroll Period 23L for employees on lag payrolls (70XX9) Payroll Period 24C for employees on current payrolls (70XX0) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyWatervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s … 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of … revenue anticipation note (RAN) repayment as statutorily required. Key Recommendations Require routine financial …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings Based on the new terms … our projections, at the conclusion of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… The School did not have sufficient Board-approved policies and procedures over the procurement process. Such policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179